Contra Costa County |
Ordinance Code |
Title 6. REVENUE AND FINANCE |
Division 64. TAXES |
Chapter 64-4. TRANSIENT OCCUPANCY TAX |
§ 64-4.808. Collection Refunds—Transient claims.
Latest version.
A transient may obtain a refund of taxes overpaid or paid more than once or erroneously or illegally collected or received by the county by filing a claim in the manner provided in Section 64-4.804, but only when the tax was paid by the transient directly to the tax administrator, or when the transient having paid the tax to the operator, the operator has not obtained a refund or credit for such tax.
(Ord. 1891: prior code § 2530.11(c)).